The information system for supporting the process of inventory of tangible assets
Students Name: Romanyk Yuliia Olehivna
Qualification Level: magister
Speciality: Information Systems and Technologies
Institute: Institute of Computer Science and Information Technologies
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Romanyk Y.O., Basyuk T.M. (supervisor). The information system of supporting the process of inventory of tangible assets. Master’s thesis. – Lviv Polytechnic National University, Lviv, 2020. Extended abstract. Inventory is the main approach of actual control over the preservation of property and funds: checking the availability of assets and the state of financial liabilities at a certain date by comparing the actual data with accounting data.are found in all areas of human activity and vary depending on the purpose and requirements for its process. The importance of documenting the results of the inventory process and monitoring the actual condition and quantity of available property remains unchanged. The inventory process has been changing for several decades and from documenting the number and serial numbers in notebooks and notebooks has moved to storing data on electronic media. However, storing data on computers in non-adapted software may be difficult to manipulate the data and not have implemented functionality for advanced search, sorting or grouping of data [1]. Given that the inventory process can often cause excessive effort to perform operations that can be automated and take long periods of time. Data that is usually presented in the form of a list is difficult to analyze and compare. The inventory process is an integral part of monitoring the condition and assessing the number of property values of any enterprise, regardless of its type of activity. In professional activity, this phenomenon is described as an element of the method of economic accounting and methodical method of accounting control with a certain frequency and regularity. The property value of an arbitrary enterprise can be understood as tangible assets, assets that have a tangible or material form and monetary value [2]. Responsibility for the inventory process and its organization is the head of the enterprise, who is obliged to create and ensure the necessary conditions for its implementation in a timely manner, determine the objects, number and timing of the inventory, except when the inventory is mandatory [3]. Private enterprises independently regulate and set the frequency of inventory, but there are general cases and grounds that create the need for property accounting, among which are the following: the transfer of property, institutions for rent, privatization of state-owned property, as well as in cases provided in legislation; before preparing monthly / annual financial statements; when changing materially responsible persons; when establishing the facts of theft or abuse, damage to property; in case of fire or other natural disasters [4]. Given that the inventory process, of course, performs one of the key control functions in the enterprise, in the form of periodic diagnostics of the condition and preservation of assigned to the materially responsible persons of inventory and cash. The practicality of conducting an inventory at the enterprise is associated with the following functions: ? informational. Providing information on the state of preservation of property for quality use; ? control. Provides an opportunity to verify the accuracy of accounting by comparing accounting and actual data and identifying property losses; ? certification. Compliance with the provisions of the enterprise and the generally accepted principles of inventory, confirmation of the correctness of the reflection of the actual state of the property of the enterprise [5]. The object of research is the process of inventory and display of data records. The subject of research - methods and means of automation of the inventory process. The practical value of the work - is to design and build an information system to automate the process of inventory of tangible assets, which allows: ? add, delete and edit existing data; ? perform multi-criteria search and sort of records in the table; ? send and view notifications about changes in records in the database; ? graphically represent statistics and results of the inventory process. The created information system of automation of the process of inventory of material values is ready for use and can be applied in practice. Keywords - inventory, material values, accounting at the enterprise, images of statistical arrays. References. 1. Textbook for students majoring in "Accounting and Auditing" in higher education [F. F. Butynets and others. ] - 8th ed., Ext. and processing. - Zhytomyr: PP "Ruta", 2009. -912 p. L.V. Чижевська, С.Л. Birch: for order. Prof. F.F. Butynets. - Zhytomyr: ZHITU, 2000. - 608 p. 2. Khomyak RL National standards of accounting in Ukraine: Textbook / RL Khomyak, 2010. - 442 p. 3. Training manual [Electronic resource] - Mode of access to the resource: https: //pidruchniki.com/1313042853232/buhgalterskiy_oblik_ta_audit/inventarizatsiya_vidi_poryadok_provedennya/. 4. Legal Encyclopedia / ed. Yu. S. Shemshuchenko [etc.]; NAS of Ukraine, Institute of State and Law. VM Koretsky. - Kyiv: Ukrainian Encyclopedia Publishing House. MP Bazhana, 1998–2004. - ISBN 966-7492-00-1. 5. Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, Resolution of the Verkhovna Rada №996-XIV of July 16, 1999